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CGT issues for trusts

Member Price: Free
Non Member Price: $15.00

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Published on 10 Oct 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses CGT issues for trusts, including: definition of 'income', attribution clauses, distributions from revaluation reserves, interim capital distributions from unit/discretionary trusts, discount capital gains - Div 115, access to small business CGT concessions, and resettlements.

Author profile

John Seccombe
John has over 26 years’ experience advising clients on international and corporate taxation matters. He has a particular interest in infrastructure projects and has clients in the energy generation, construction and property industries. He leads Ernst & Young’s Queensland International Tax Group and has also worked in the Firm’s Auckland tax practice. - Current at 07 April 2015

 

This was presented at Trusts Intensive Conference .

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Individual sessions

Asset protection and risk management

Author(s):  Greg CAHILL

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Duties Act and trusts

Author(s):  Philip MAGOFFIN

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CGT issues for trusts

Author(s):  John SECCOMBE

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Estate planning considerations

Author(s):  Matthew BURGESS

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Loss trusts and Division 7A issues

Author(s):  Mark L ROBERTSON

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General overview and principles of trusts in practice

Author(s):  David W MARKS

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Commentary: The Essential Principles of the Law of Trusts

Author(s):  David W MARKS

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Further details about this event:

 

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